GST Registration Online - Complete Process Guide

With the implementation of the GST Act and its continuous updation, new assessees are getting covered under the purview of GST. Moreover, as soon as they fall under the category, the process of registration starts for them. GST Council has laid down a very easy procedure for registration. In this guide, we are covering the registration process step by step to make it even easier and understandable for a layperson.

Registration Part A

The registration process is classified into two parts, i.e., Part A and Part B. To complete the Part A, user has to follow the following steps:

Visit GST Portal

  • Visit GST Portal or click on the link https://www.gst.gov.in/. The page will be displayed like the one below.
  • On the homepage go for Services > Registration > New Registration, or
  • Under the New Registration tab, the user is required to fill the form as per the fields of information required as shown in the image.
  • In the “I am a” tab, the user has to select from the various options for which he is required to register, such as Taxpayer, Deductor, Collector, and so on.

After that the user has to fill the details such as State/ UT of the user, District, Legal Name of business as mentioned in the PAN, PAN, Email address and mobile Number for separate OTP verification.

  • Now the user is required to fill the six-digit OTP received in mobile and email separately, and click on Proceed.
  • After the successful verification of OTP, the user will get Fifteen digit alphanumeric TRN.

Part B

Now to complete Part B of the Registration Process, the user has to login again in the portal using the TRN received at the end of Part A.

  • Enter the TRN along with the CAPTCHA displayed in the image and click Proceed.
  • Enter the OTP received on Mobile/ Email, and click on Proceed.
  • On the Dashboard, Under My Saved Application, click on the Edit Tool under Action tab as highlighted in the image below.
  • In this step the user is required to provide the details under the following tabs in different forms by clicking and saving the details in each form.

Now let’s discuss the details required under different tabs one by one.


Business Details

User is required to fill in the details such as
  • Trade name,
  • Constitution of Business
  • District
  • State Jurisdiction Circle,
  • Center Jurisdiction details such as commissionerate, division, Range, and Casual and composition scheme
  • .
  • The reason for obtaining the registration is also stated in the form
  • The existing registration of the business under different acts as specified in the drop down list along with the proof of existing registration by uploading the certificate.

User can select the option of being registered as a Casual Taxpayer, and if Yes then he is required to provide details of the Estimated Supplies and Estimated Net Tax Liability as shown in the image.

After that user is required to click on Generate Challan option to pay the estimated Tax Liability.User can also go for the Composition Scheme in this Form by selecting Yes for composition Scheme. In this form, he is required to select the checkbox of the declaration related to the opting the Composition Scheme.


Promoters/ Partners

In this head, the details of Proprietor is to be filled such as

  • Personal Information, i.e., Name, Father Name, DOB, Mobile Number, Email ID, Gender.
  • Identity Information, i.e., Designation, DIN (in case of Company), PAN, Aadhaar Number.
  • Residential Address of the Promoter/ Partner.

The user is also required to upload the proof of address in a file less than 100 kb. The person who entered here can also be considered as an authorized signatory. Moreover, the information of the same is auto-populated in the Next tab of Authorized Signatory.


Authorized Signatory

The User can also add other authorized signatory and mark any of them as a primary authorized signatory. The user can make up to 10 authorized signatories. The details required as shown below in the image. The proof of details and photographs of the signatories are required to be uploaded.


Authorized Representative

The user is required to select Yes if the business has an Authorized Representative or if not then he can click on the Save and Continue option. If the user selects Yes for Authorized Representative, then he has to provide the following additional details as shown in the image below.


Principal Place of Business

The next Tab is for filing the details of Principal Place of Business in which the details of the place is required to be filed such as:

  • Address
  • Contact Information
  • Nature of Possession of Premises such as lease, owned, consented, etc.
  • Nature of business activities that are carried at such place

Additional Place of Business

The user can fill in the details of additional places of business by clicking on the Add New option as shown below.

After clicking the ADD NEW option, a form as shown below will open and requiring the details of such additional place and after providing such details click on Save & Continue.


Goods and Services

Under this Tab the Goods or services in which the business deals are required to be selected by using the HSN Code for Goods and SAC for Services as shown in the image.


State Specific Information

In this Tab, the user is required to fill the details such as:

  • Professional Tax Employee Code
  • Professional Tax Registration Certificate Number
  • State Excise License Number
  • Name of person in whose name Excise Licence is held
  • After filing this information click Save & Continue.

Verification

In this tab, the user is required to submit the Part B by click on the checkbox for declaration related to the information furnished along with its verification by using DSC, E-signature, EVC.
After successful verification, the success message is displayed on the screen. The acknowledgment for such submission will be sent on the mail in the next 15 minutes after the successful verification and validation by the system.


Application Status

For checking the status of the application submitted, the user can choose between various available options.

  • After logging in using the TRN, the user can see the status of the application on the dashboard itself.
  • Under the Services Tab, selecting the option of Track application Status, and after that use the ARN to search for the application.
The various kinds of status that will be displayed as the current status of the application and their meaning
Status Description
Draft Application is saved but not yet submitted for registration at the portal
Active After the successful generation of the TRN, the status of TRN becomes Active or when the application has approved the status of GSTIN becomes active
Expired After the expiry of 15 days and also the application is not submitted at the portal the status of TRN becomes expired
ARN Generated After submission of application at the Portal, the status of TRN shows as ARN Generated
Inactive On the rejection of the application/ Post expiry of the validity period of 90 days status of the Provisional GSTIN for the Casual Dealer or Non-Resident Taxable Person
Provisional Status of GSTIN, when the creation of challan is initiated until the registration form is approved (for the casual taxpayer)
Pending for Validation After submission of the application but before Generation of the ARN at the portal
Validation Error When the validation of the application fails until ARN is generated after the submission of the application form
Pending for Processing After successful submission of the Application Form at the GST Portal
Pending for Clarification Department issue a notice for seeking clarification for the details furnished
Pending for Order After submitting the clarifications/ response as required under Notice for clarifications  
Approved In case the Registration Application is approved by the department.
Rejected In case, the Registration Application is rejected by the department

Application for Filing Clarifications

If the user receives notice seeking clarifications for the details furnished while registration, he can respond to the notice by following the below mentioned steps:

  • Visit the GST portal or click on the link https://www.gst.gov.in/
  • Then log in using the valid credentials,
  • After login go for Services > Registration > Application for Filing Clarification,
  • Search for the Notice using the Reference Number of Notice or Application Reference Number (ARN) of the user.
  • Now the user has the option of first Editing or modifying the existing information entered and second to provide additional information in response to the queries raised by the department in the notice.
  • User can submit with the use of DSC or E-sign as eligible for the user
  • After the successful submission, the success message is displayed on the screen.
CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.